Realization by taxpayers of the right to a refund of overpaid tax payments

Abstract

The article discusses the features of the taxpayers realization of the right to refund overpaid tax payments and the problems that arise in the practice of law enforcement. Special attention is paid to the existing methods of detecting the fact of overpayment, as well as the types of refund procedure. The author also compares the most recent Tax Code of the Russian Federation on the matter under inquiry with the amendments that go into effect on January 1, 2023. In conclusion, it is noted that despite the changes being made, some of the existing problems of the taxpayers realization of the right to refund overpaid tax payments will not lose their relevance.